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B-300538 1 (2003-03-24)

handle is hein.gao/gaobacygl0001 and id is 1 raw text is: G A 0Comptroller General Accountability * Integrity * Reliability of the United States United States General Accounting Office Washington, DC 20548 Decision Matter of: Use of Appropriated Funds to Pay for the Relocation of Utilities File: B-300538 Date: March 24, 2003 DIGEST 1. Unless otherwise addressed by statute, regulation, or governing agreement, appropriated funds may be used to pay for the costs of relocating utility facilities when utility facilities are located on federal lands in order to serve the federal government and are not present as part of the utility company's general operating network pursuant to a right-of-way requested by the company. 10 Comp. Gen. 331 (1931), 51 Comp. Gen. 167 (1971) and similar cases distinguished. 2. The amount specified by Pepco as a gross-up fee represents the cost of Pepco's additional income taxes and is not a direct tax upon the AOC. The legal incidence of any additional state or local income taxes falls upon Pepco as vendor and not upon the federal government. Thus, to the extent Pepco is permitted by the D.C. Public Service Commission to recover such costs through the assessment of a gross-up fee, appropriated funds are available to pay such a fee. DECISION The Architect of the Capitol (AOC) requested our opinion on the availability of appropriated funds to pay utilities for the relocation of their facilities on the Capitol grounds and to pay a gross-up fee assessed on the costs of relocation. As a general proposition and consistent with our prior decisions, unless otherwise specified by statute, regulation, or governing agreement, utilities must bear the costs of relocating their facilities from a federal right-of-way whenever requested to do so by the federal government. However, when the federal government seeks to relocate utility facilities that are and will continue to be on federal lands in order to serve federal customers, appropriated funds may be used to pay for the cost of the relocation of utility facilities necessary to accommodate changing federal needs unless a statute, regulation, or governing agreement provides otherwise. In addition, appropriated funds are available to pay the gross-up fee assessed by the Potomac Electric Power Company (Pepco) because the gross-up fee represents the cost of additional

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